In 2010, I posted a couple of articles regarding videos and subtitles. Today I submitted a feature request to smplayer so they include within the player the ability to save in the subtitle file the custom delay we may have selected.
Basically, it would implies for smplayer to simply do something like with libsubtitles-perl‘s subs:
subs -i -b 00:00:16.5 Boardwalk.Empire.S01E10.480p.HDTV_en.srt
I sure hope they’ll implement that soon. Should not be too complicated while at the same time very convenient as, most of the time, issues with downloaded subtitles are delay-related.